CVVHIGH SIGNALOPERATIONAL10-K

CVV is divesting its SDC division for $16.9 million to Atlas Copco while experiencing dramatic revenue growth of 96% but deteriorating cash flow operations.

The company is undergoing significant restructuring, having already shuttered MesoScribe operations in 2024 and now selling its SDC division, leaving only the CVD Equipment segment as its core business. This strategic pivot to focus solely on equipment manufacturing represents a fundamental transformation of the company's business model and revenue base.

Comparing 2026-03-30 vs 2025-03-19View on EDGAR →
FINANCIAL ANALYSIS

CVV delivered exceptional revenue growth of 96% to $41.1M, yet this growth came with operational challenges as cash flow from operations deteriorated significantly from -$1.5M to -$3.7M. The company's balance sheet strengthened with total liabilities declining 56% to $2.8M and debt reduction of 23%, though cash reserves dropped 31% to $8.7M, suggesting the revenue growth required substantial working capital investment that has yet to translate into positive cash generation.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+187.5%
$8K$23K

Interest expense surged 187.5% — significant debt increase or rising rates materially impacting earnings.

Operating Cash Flow
Cash Flow
-147%
-$1.5M-$3.7M

Operating cash flow fell 147% — earnings quality concerns; investigate working capital changes and non-cash items.

Revenue
P&L
+96.3%
$21.0M$41.1M

Strong top-line growth of 96.3% — accelerating demand or successful expansion into new markets.

Total Liabilities
Balance Sheet
-55.9%
$6.3M$2.8M

Liabilities reduced 55.9% — deleveraging improves balance sheet strength and financial flexibility.

Capital Expenditure
Cash Flow
-54.7%
$106K$48K

Capex reduced 54.7% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Current Liabilities
Balance Sheet
-54.6%
$6.1M$2.8M

Current liabilities reduced — improved short-term financial position and working capital health.

Cash & Equivalents
Balance Sheet
-30.7%
$12.6M$8.7M

Cash declined 30.7% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Inventory
Balance Sheet
-25.9%
$2.1M$1.6M

Inventory reduced 25.9% — lean inventory management or demand outpacing supply.

Total Debt
Balance Sheet
-23.2%
$349K$268K

Debt reduced 23.2% — deleveraging strengthens balance sheet and reduces financial risk.

Operating Income
P&L
+20.9%
-$2.4M-$1.9M

Operating income improving — cost discipline or growing revenue base absorbing fixed costs.

LANGUAGE CHANGES
NEW — 2026-03-30
PRIOR — 2025-03-19
ADDED
As of March 27, 2026, 6,937,338 shares of the Registrant s common stock, $ 0.01 par value were outstanding.
We are headquartered in Central Islip, New York with our Stainless Design Concepts ( SDC ) division located in Saugerties, New York.
We currently conduct our business through two reportable segments: i) CVD Equipment that designs and manufactures chemical vapor deposition, physical vapor transport and thermal process equipment; and ii) SDC that designs and manufactures ultra-high purity gas and chemical delivery control systems.
Our MesoScribe reportable segment ceased operations in 2024 and had provided products related to advanced materials and coatings.
Developments On March 23, 2026, we entered into a definitive agreement under which our SDC business division will be sold to a subsidiary of the Atlas Copco Group.
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REMOVED
We are headquartered in Central Islip, New York with our SDC division located in Saugerties, New York.
We conduct our business through three reportable segments: i) CVD Equipment that designs and manufactures chemical vapor deposition, physical vapor transport and thermal process equipment; ii) SDC that designs and manufactures ultra-high purity gas and chemical delivery control systems; and iii) MesoScribe that provided products related to advanced materials and coatings.
Developments On August 8, 2023, we entered into an agreement with a third party to sell certain assets and license certain propriety information of our MesoScribe subsidiary.
We fulfilled remaining orders for MesoScribe products during 2024 and sold certain equipment resulting in the recognition of a gain on sale of equipment in 2024.
On May 26, 2023, we sold our Tantaline subsidiary located in Nordborg, Denmark in exchange for a nominal amount at closing and an earn-out provision based on any net income that Tantaline may earn during the five-year period ending December 31, 2027.
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